https://www.taxtmi.com/caselaws?id=344782 Once the assessment and revision orders had finally determined that excess tax was paid for the relevant years, the assessing authority was required to issue refund under Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006. The authority could not insist on further proof, such as works contract agreements, when the refund entitlement had already been conclusively recorded in the assessment record and Form P notices reflected that position. The stated legal effect is that final determination of excess payment triggers the statutory refund obligation, and additional evidence is not necessary in that situation. en-us Fri, 21 Apr 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344782 Once the assessment and revision orders had finally determined that excess tax was paid for the relevant years, the assessing authority was required to issue refund under Section 42(5) of the Tamil Nadu Value Added Tax Act, 2006. The authority could not insist on further proof, such as works contract agreements, when the refund entitlement had already been conclusively recorded in the assessment record and Form P notices reflected that position. The stated legal effect is that final determination of excess payment triggers the statutory refund obligation, and additional evidence is not necessary in that situation. Case-Laws VAT and Sales Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344782